Order Date – 18 June 2025 

Parties: CE MTTCC JV Vs Superintendent, CGST & Central Excise & Ors. 

Facts –  

• The Petitioner, CE MTTCC JV, filed the GSTR-3B return for October 2020 belatedly on 19th February 2022, which was beyond the due date prescribed under the Act. 
• Hence filed a writ petition seeking entitlement to Input Tax Credit (ITC). 

Issue –  

• Whether the petitioner is entitled to claim input tax credit despite filing the return for October 2020 beyond the statutory deadline? 

Order –  

• The Single bench of Hon’ble High Court observed that although the Covid-19 period was prevailing during the relevant point of time i.e. during 2020-21 and though the Hon’ble Supreme Court in the suo motu writ petition (C) 3 of 2020 had extended the period of limitation, inter alia, for filing of appeals/proceedings including suits vide order dated 10th January, 2022, however, having regard to the fact that Section 16(5) had been inserted subsequently, it is obvious that the legislature being conscious of the above situation had chosen not to extend the period for filing returns under Section 39 of the said Act for the year 2020-21, beyond 30th November, 2021. 
• The constitutional validity of the aforesaid Section is not under challenge. Having regard thereto, the court is unable to accede to the contention of the petitioner.   
• The writ petition fails and is accordingly dismissed.